HANDBOOK  OF  INSTRUCTIONS 

FOR 

RECORDING  DISBURSEMENTS 
FOR  SCHOOL  PURPOSES 


1916 

C.  F.  WILLIAMS  &  SON,  INC. 
ALBANY,  N.  Y, 


HANDBOOK  OF  INSTRUCTIONS 

FOR 

RECORDING  DISBURSEMENTS 
FOR  SCHOOL  PURPOSES 


IN  ACCORDANCE  WITH  THE  UNIFORM  SYSTEM 

PRESCRIBED  BY  THE  UNIVERSITY  OF 

THE  STATE  OF  NEW  YORK 


COMPILED    BY 

HIRAM  C.  CASE 
\  \ 

Chief,  Statistics  Division 
New  York  State  Education  Department 


Price,  50  cents 


1916 

C.  F.  WILLIAMS  &  SON,  INC. 
ALBANY,  N.  Y. 


In  presenting  this  book  of  instructions  I  wish  to  give  due  credit  for 
valuable  suggestions  and  criticisms  to, — 

The  committee  of  superintendents  composed  of  superintendents 
Weet  of  Rochester,  Burdge  of  Wells,  Blair  of  Schenectady,  Shear  of 
Poughkeepsie  and  Engelhart  of  Dunkirk. 

To  Dr.  Geo.  D.  Strayer  of  Teachers  College,  Columbia  University, 
and  Mr.  Ralph  Bowman  of  the  Rochester  Bureau  of  Municipal  Research. 

To  Dr.  P.  P.  Claxton,  United  States  Commissioner  of  Education. 

To  the  committee  appointed  by  the  National  Association  of  School 
Accounting  Officers,  consisting  of  August  Hiller  of  Pittsburgh,  Pa.,  L.  C. 
Powers  of  Philadelphia,  Pa.,  W.  J.  Flynn  of  Erie,  Pa.,  and  Hiram  C. 
Case  of  Albany,  N.  Y. 

To  William  A.  Averill,  Inspector  in  Elementary  Education  and  Wal- 
lace E.  Bartholomew,  Inspector  of  Commercial  Schools,  both  of  the 
New  York  State  Education  Department. 

HIRAM  C.  CASE 

Chief,  Statistics  Division 
New  York  State  Education  Department 


UNIFORM  CLASSIFICATION  OF  SCHOOL 
EXPENDITURES 


The  books  to  be  kept  in  this  system  are  a  voucher  register,  a  cash 
book  and  a  ledger.  The  voucher  register  will  contain  a  record  of  every 
bill  to  be  paid  and  will  show  the  ledger  account  to  which  it  belongs.  It 
will,  therefore,  serve  as  the  controlling  account  for  the  ledger. 


The  cash  book  will  contain  a  record  of  all  receipts  and  payments, 
form  of  the  cash  book  should  be  headed  as  follows: 


The 


DR.                                                         CASH  BOOK 

Date 

From  whom  received 

Purpose 

Amount 

CASH  BOOK                                                          CR. 

Date 

To  whom  issued 

Check 
num- 
ber 

Amount 
paid 

Discount 

Deduct- 
ed for 
retire- 
ment 
fund 

Total 

Vouch- 
er 
num- 
ber 

• 

In  the  first  money  column,  headed  "Amount  Paid,"  should  be  entered  the 
actual  cash  payment.  The  column  headed  "  Discount "  is  to  be  used  in  cases 
where  firms  give  a  discount  for  paying  bills  within  a  certain  number  of 
days.  The  actual  amount  paid  plus  the  discount  should  equal  the  amount  of 
the  bill,  which  amount  should  be  entered  in  the  fourth  money  column  headed 


415812 


"  Total.'''  'The  third  money  column  is  headed  "  Deducted  for  Retire- 
ment Fund."  When  entering  payments  for  teachers'  salaries  the  actual  amount 
paid  should  be  entered  in  the  column  headed  "  Amount  Paid,"  the 
amount  to  be  deducted  for  the  retirement  fund  in  the  column  headed 
"  Deducted  for  Retirement  Fund  "  and  the  total  of  the  two  in  the  column 
headed  "  Total."  If  this  work  is  correctly  done,  the  difference  between 
the  receipts  on  the  debit  side  of  the  cash  book  and  the  entries  in  the 
column  headed  "  Amount  Paid,"  on  the  credit  side  of  the  cash  book, 
will  always  equal  the  cash  balance  on  hand.  In  reporting  expenditures, 
however,  the  amount  entered  in  the  column  headed  "  Total "  should 
always  be  reported.  After  making  a  report  the  cash  book  should  be  bal- 
anced with  the  total  column  by  entering  the  total  of  the  discount  column 
and  the  column  headed  "  Deducted  for  Retirement  Fund  "  on  the  receipt 
side  of  the  cash  book  as  receipts. 

The  ledger  will  show  the  distribution  of  all  expenditures.  Ledger 
accounts  will  be  kept  with  each  of  the  following  general  classes  into 
which  expenditures  have  been  divided,  namely:  GENERAL  CONTROL 
(Regulative  and  Executive  Service) ;  INSTRUCTIONAL  SERVICE  (Super- 
vision and  Teaching);  OPERATION  OF  SCHOOL  PLANT;  MAIN- 
TENANCE  OF  PLANT  (Upkeep);  FIXED  CHARGES;  DEBT  SER- 
VICE; CAPITAL  OUTLAY  (Acquisition  and  Construction);  AUXILI- 
ARY AGENCIES  AND  SUNDRY  ACTIVITIES.  Separate  ledger  ac- 
counts should  be  kept  with  each  activity  to  which  these  divisions  apply. 
For  example,  under  "  Instructional  Service,"  ledger  accounts  should  be 
kept  with:  Elementary  Instruction,  Secondary  Instruction,  Vocational 
Instruction,  Evening  School  Instruction,  Open-Air  School  Instruction, 
Training  School  Instruction,  Truant  School  Instruction,  etc.  So,  under 
"Operation  of  School  Plant"  or  "Maintenance  of  School  Plant,"  ledger 
accounts  may  be  kept  with  each  school  building. 

In  the  large  cities  which  have  office  buildings  separate  and  independent 
from  any  school  building,  a  separate  ledger  account  should  be  kept  for  the 
office  building  under  the  head  of  each  "  Maintenance  of  School  Plant  "  and 
"  Operation  of  School  Plant,"  and  the  total  of  the  entries  made  in  these 
two  ledger  accounts  will  answer  item  six  on  the  annual  report. 

Cities  which  use  special  blanks  for  requisitions  and  orders  will  find  it 
greatly  to  their  advantage  to  provide,  on  these  forms,  spaces  for  indicating 
the  location  (office,  department  or  building)  and  the  function  of  each  pay- 
ment. This  will  aid  in  distributing  the  expenditures  on  the  voucher  jacket 
when  the  invoices  reach  the  clerk. 

The  method  of  procedure  in  keeping  these  books  should  be  as  fol- 
lows: When  a  bill  is  received  by  the  clerk  it  should  be  checked  to  verify 
its  accuracy.  It  should  then  be  attached  to  one  of  the  voucher  jackets. 
On  the  voucher  jacket  it  will  be  noted  that  each  separate  subdivision 
under  the  several  ledger  accounts  is  numbered.  The  number  before  the 
hyphen  relates  to  the  ledger  form,  the  number  after  the  hyphen  relates 
to  the  column  on  that  form.  If  the  bill  contains  items  that  properly 


come  under  different  ledger  accounts  the  items  should  be  marked  on 
the  bill  by  placing  before  each  the  number  showing  the  ledger  form  and 
the  column  in  the  ledger  form  to  which  it  is  to  be  posted. 

The  aggregate  of  items  bearing  the  same  numbers  should  then  be 
entered  on  the  voucher  jacket  in  its  appropriate  place.  The  sum  of  the 
totals  of  all  the  ledger  accounts  thus  represented  should  equal  the  total 
of  the  bill.  For  example,  on  a  bill  there  are  three  items  that  are  classified 
as  janitor's  supplies.  The  number  of  janitor's  supplies  on  the  jacket  is  4-5; 
the  number  4-5  should,  therefore,  be  placed  before  each  of  these  items 
on  the  bill  and  the  sum  of  the  three  items  thus  marked  should  be  entered 
on  the  jacket  after  the  line  numbered  4-5.  If  there  were  also  on  this  bill 
three  items  of  materials  to  be  used  in  repairing  the  building  these  would 
be  numbered  5-2  and  the  sum  of  the  three  items  thus  numbered  would 
be  placed  on  the  voucher  jacket  on  the  line  marked  5-2.  If  the  work  is 
correctly  done  the  total  entries  on  the  voucher  jacket  will  equal  the  total 
of  the  bill.  Next  enter  in  the  voucher  register  in  the  first  money  column 
the  total  of  the  bill  and  then  in  the  subsequent  columns  the  total  shown 
on  the  voucher  jacket  under  each  ledger  form.  If  several  ledger  ac- 
counts are  to  be  kept  with  any  one  class  of  expenditures  the  sum  as 
entered  on  the  voucher  jacket  should  again  be  subdivided  to  meet  this 
classification,  as,  for  example:  Under  "Instruction"  the  several  sub- 
divisions should  again  be  divided  to  conform  to  the  number  of  ledger 
accounts  kept  under  this  head  as,  elementary  instruction,  secondary  in- 
struction, vocational  instruction,  etc. 

A  special  blank  form  10  is  provided  for  distributing  expenditures 
among  several  ledger  accounts  when  separate  ledger  accounts  are  kept 
with  different  activities.  When  paid,  entry  should  be  made  in  the  cash 
book  as  called  for  by  the  several  headings.  The  items  posted  to  each 
of  the  ledger  accounts  as  they  have  been  distributed  on  the  voucher 
jacket  and  the  voucher  should  be  marked  paid  in  the  voucher  register. 
The  voucher  should  then  be  filed  in  its  numerical  order  with  paid  bills. 

In  cities  where  the  original  bill  is  required  to  be  kept  in  the  comp- 
troller's office,  all  bills  should  be  rendered  in  duplicate,  so  that  a  copy 
may  be  filed  in  the  superintendent's  office  also. 

The  following  form  for  reporting  expenditures  at  the  close  of  the  school 
year  1916-17  has  been  definitely  agreed  upon  by  the  United  States  Commis- 
sioner of  Education  at  Washington,  the  Commissioner  of  Education  for 
New  York  State,  the  committee  appointed  by  the  New  York  State  Asso- 
ciation of  School  Superintendents  to  consider  the  question  of  uniform  ac- 
counting, the  committee  appointed  by  the  National  Association  of  School 
Accounting  Officers  to  investigate  the  matter  and  by  the  chairman  of  the 
National  Education  Association  committee  on  standards  and  tests  for  measur- 
ing the  efficiency  of  schools  and  school  systems.  Dr.  P.  P.  Claxton,  United 
States  Commissioner  of  Education,  said:  "This  form  of  report  has  been 
approved  by  the  United  States  Commissioner  of  Education.  The  financial 
schedules  of  the  United  States  Bureau  of  Education  may  be  filled  in  either 
by  copying  these  schedules  directly  or  by  making  easy  combinations  as 


explained  in  the  schedules  of  the  United  States  Bureau  of  Education."  The 
reports  to  both  Washington  and  Albany  will  be  exactly  identical  and  in  the 
following  form : 


PAYMENTS 

EXPENSES     (Cost  of  Conducting  School  System) 


EXPENSES  OF  GENERAL  CONTROL  (Overhead 
Charges) 

LEDGER 
COLUMN 

TOTAL 

SALARIES 

OTHER 
OBJECTS 

Business  Administration 

2—1 

2  Board  of  education  and  secretary's  office 
(Code) 

2—2         2—3 

3  Finance  offices  and  accounts  (Code)  
4  Offices  in  charge  of  buildings  and  supplies 
(Code) 

2-2         2-3 
2—2         2—3 

2—2         2—3 

6  Operation    and    maintenance    of    office 

Forms  3  &  4 

7  Other  expenses  of  business  control  

Educational  Administration 
8  Office  of  Superintendent  of  Schools  (Code) 

9  Enforcement   of   compulsory   education, 
truancy  laws  and  census  enumeration  .  . 
10  Other  expenses  of  educational  control.  .  . 

2-6 

2-7       2-8 
2-9 

2-10      2-1  I 
2-14 

TOTAL  EXPENSES  OF  GENERAL  CONTROL.  . 

EXPENSES  OF  INSTRUCTION 
DAY  SCHOOLS 

LEDGER 
COLUMN 

TOTAL 

ELEMEN- 
TARY 

SECOND- 
ARY 

NORMAL 

VOCA- 
TIONAL 

SPECIAL 

Supervision 

ii  Salaries  of  supervisors  of  grades  and  sub- 
^ects  

3—1 

12  Other  expenses  of  supervisors  

3—2 

13  Salaries  of  principals 

3~3 

14  Salaries  of  principals'   clerks  and   office 
assistants  

3-4 

15  Other  expenses  of  principals'  office 

3—5     3—6 

3-8 

Teaching 
17  Salaries  of  teachers  

3—9 

18  Textbooks  

3-10 

19  Other  supplies  used  in  instruction  

3—11 

20  Other  expenses  of  instruction  

3—14  3-12 

Total   Expense  of   Instruction  for   Day 
Schools  

EXPENSES  OF  INSTRUCTION 
NIGHT  SCHOOLS 

LEDGER 
COLUMN 

TOTAL 

ELEMEN- 
TARY 

SECOND- 
ARY 

NORMAL 

VOCA- 
TIONAL 

SPECIAL 

Supervision 
21  Salaries  of  supervisors  of  grades  and  sub- 

3—1 

22  Other  expenses  of  supervisors  

3-2 

23  Salaries  of  principals 

3-3 

24  Salaries   of   principals'   clerks  and   office 
assistants         

3-4 

25  Other  expenses  of  principals'  office  

3-5      3-6 

26  Other  expenses  of  supervision  

3-8 

Teaching 
27  Salaries  of  teachers  

3-9 

28  Textbooks 

3—10 

29  Other  supplies  used  in  instruction  

3-n 

30  Other  expenses  of  instruction.  .  . 

3—14  3-12 

Total  Expense  of  Instruction  for  Night 
Schools 

TOTAL  EXPENSES  OF  INSTRUCTION.  .    .  . 

EXPENSES  OF  OPERATION  OF  SCHOOL  PLANT 

LEDGER 
COLUMN 

TOTAL 

SALARIES 

OTHER 
OBJECTS 

31  Wages  of  janitors  and  other  employees.  . 
32  Fuel 

4-1 

4—2 

33  Water 

34  Light  and  power  

4—4 

35  Janitors'  supplies 

A—  K 

36  Other    expenses    of    operation    of  school 
plant  (Code)    

4—6       4—7 

4-  1  1 

TOTAL  EXPENSES  OF  OPERATION  OF  SCHOOL 

PLANT  

EXPENSES  OF  MAINTENANCE   OF  SCHOOL  PLANT 

LEDGER 
COLUMN 

TOTAL 

SALARIES 

OTHER 
OBJECTS 

37  Repair  of  buildings  and  upkeep  of  grounds 
(Code) 

38  Repair  and  replacement  of  equipment 
(Code)  

e—  •>         f—A 

\ 

39  Other  expenses  of  maintenance  of  school 
plant  

5-5       5-6 
5—11 

TOTAL  EXPENSE  OF  MAINTENANCE  OF 
SCHOOL  PLANT  

EXPENSES  OF  AUXILIARY  AGENCIES  AND 
SUNDRY    ACTIVITIES 

LEDGER 
COLUMN 

TOTAL 

SALARIES 

OTHER 
OBJECTS 

40  Libraries  (exclude  books)  (Code)  

9-1 
8-8 
9-2 
9-4 
9-6 
9-8 
9-9 
9-10 
9-1  1 
O-II 
9-12 

9-13 
3-14 

3-14 

9-3 
8-12 

9-5 
9-7 

9-14 
9-14 

41  Books  (Code)  

42  Promotion  of  health  (Code) 

43  Transportation  of  pupils  (Code)   . 

44  Care  of  children  in  institutions  

45  Provision  of  lunches  (Code)  

46  Community  lectures  (Code) 

47  Social  centers  (Code)  

48  Recreation  (Code)  

49  Other  auxiliary  agencies  and  sundry  ac- 
tivities   

50  Payments  to  private  schools  (Code)  
Si  Payments  to  schools  of  other  civil  divi- 
sions (tuition)  

TOTAL    EXPENDITURES    FOR    AUXILIARY 
AGENCIES  

EXPENSES  OF  FIXED  CHARGES 

LEDGER 

COLUMN 

TOTAL 

SALARIES 

OTHER 
OBJECTS 

52  Pensions. 

6-1 

53  Rent 

6-2 

54  Insurance  

6-3 

55  Taxes. 

6-4 

56  Contributions  and  contingencies  

6-5 

TOTAL  EXPENSE  OF  FIXED  CHARGES  

TOTAL  CURRENT  EXPENSES.  .  . 

EXPENSES  OF  DEBT  SERVICE 

LEDGER 
COLUMN 

TOTAL 

SALARIES 

OTHER 
OBJECTS 

57  Redemption  of  bonds  
58  Payments  co  Inking  fund.  .          .    . 

7-i 
7—2 

59  Redemption  of  short  term  loans  

7—3 

60  Payments  of  interest  on  bonds  
6  1  Payment  of  interest  on  short  term  loans  .  . 
62  Refunds  (tax  and  tuition)  (Code)  

7-4 

3 

TOTAL  EXPENSE  OF  DEBT  SERVICE  

EXPENDITURES    IN    CAPITAL    OUTLAY     (Acquisi- 

LEDGER 

TOTAL 

SALARIES 

-      OTHER 

tion  and  Construction) 

COLUMN 

SUBJECTS 

63  Land  (Code)  

8-1 

8-3 

64  New  buildings. 

h—  2 

65  Alteration  of  old  buildinps  

8-4 

66  Equipment  of  new  buildings  and  grounds 

(Code) 

8-5 

8-6 

8-7 

8-8 

61  Equipment  of  old  buildings  and  grounds 
exclusive  of  replacement?  (Code)  

8-9 

8-10 

8-1  1 

8-12 

TOTAL  EXPENDITURES  IK  CAPITAL  OUTLAY 

TOTAL  PAYMENTS  FOR  THE  YEAR  

BALANCES  AT  CLOSF  OF  THE  YEAR  

TOTAL  PAYMENTS  AND  BALANCES  

Before  giving  detailed  instruction  as  to  the  distribution  of  expenditures 
on  the  ledger  forms,  it  would  be  well  fully  to  understand  some  general 
principles. 

Throughout  this  entire  scheme  of  expenditure  distribution,  payments  are 
analyzed  on  the  basis  of  four  features: 

(1)  the  kind  of  work  helped  along  by  the  payment. 

(2)  the  financial  character  of  the  payment  as  a  fiscal  transaction. 

(3)  the  object  of  the  expenditure  or  the  actual  thing  bought  or  service 

obtained. 

(4)  the  location  benefited  by  the  transaction  to  which  the  expenditure  is 

chargeable. 

In  accounting  terminology  these  four  elements  of  the  complete  record 
of  any  payment  are:  (i)  function;  (2)  character;  (3)  object;  and  (4) 
location.  This  system  is  therefore  said  to  be  arranged  on  the  fourfold 
basis  of  function,  character,  object  and  location.  The  function  is  indicated 
by  the  title  of  the  forms  nos.  2  to  9  inclusive ;  the  character  is  taken  care  of 
by  the  arrangement  of  the  columns  and  box  headings,  and  need  not  concern 
the  bookkeeper;  the  object  is  shown  by  the  columns  invariably  provided  for 
"salaries"  and  "other  objects"  and  by  the  code  symbols;  and  finally,  the 
location  is  recorded  in  the  blank  line  provided  at  the  top  of  each  of  the  forms 
nos.  2  to  9  inclusive,  which  show  the  schools,  buildings,  departments,  offices 
or  playgrounds  to  which  the  items  should  be  charged.  All  these  terms  are 
defined  separately  and  in  detail  in  the  section  devoted  to  definitions  beginning 
on  page  19. 

It  might  be  helpful  to  note  that  the  title  of  the  first  column  on  form  no.  2 
reads  simply  "school  elections,"  while  the  columns  for  the  board  of  educa- 
tion provide  separately  for  salaries  and  supplies.  The  reason  for  this  is 
that  in  the  course  of  the  year  the  item  of  school  elections  will  receive  very 
few  entries,  the  board  of  education  will  be  charged  with  a  large  number  of 
items  and  it  is  easier  bookkeeping  to  keep  salaries  and  other  objects 
separate  from  the  start  by  writing  the  amounts  in  two  different  columns. 
Now,  at  the  end  of  the  year,  or  at  any  time  when  a  statement  of  expendi- 


8 

tures  is  desired  by  the  school  board  or  the  superintendent,  it  might  be 
necessary  to  know  the  total  expense  of  all  salaries  or  of  all  supplies  or  of  all 
of  any  other  object  of  expenditure.  Thus  far,  on  form  no.  3,  the  bookkeeper 
has  salaries  and  other  objects  separated  in  the  one  case  of  the  school  board 
and  not  separated  in  the  other  case  of  school  elections.  Naturally  in  order 
to  get  the  amount  for  salaries,  he  must  go  over  the  list  of  items  and  pick 
out  the  entries  for  personal  service.  A  glance  at  any  of  these  nine  forms 
will  show  that  there  are  frequent  columns  headed  "  other  expense  of " 
instruction  or  administration  or  operation,  etc.  The  entries  in  these  columns 
in  the  course  of  the  year  may  include  salaries,  supplies,  services  other  than 
personal  or  other  objects.  Exactly  the  same  thing  applies  to  them  as  to 
column  i  on  form  2. 

In  order  to  make  it  easier  to  locate  entries  for  salaries  among  those  for 
other  objects  in  column  one,  form  two,  it  is  suggested  that  a  symbol  be 
placed  in  the  column  immediately  preceding  the  first  money  column  headed 
"  code  "  and  for  the  sake  of  uniformity  the  capital  letter  A  is  suggested  to 
denote  salary  items. 

Again  column  n  on  form  3  calls  for  "Other  supplies  used  in  instruc- 
tion." At  the  close  of  the  year  it  might  happen  that  the  total  expense  for 
kindergarten  supplies  would  be  wanted.  This  special  item  could  only  be 
separated  by  going  over  the  entries  in  this  column  and  picking  out  those  for 
kindergarten  purposes.  This  selection  would  be  made  easier  if  a  symbol  in 
the  code  column  readily  indicated  the  items  desired.  The  same  thing  might 
apply  to  distinguish  substitute  teachers  from  regular  teachers,  both  of  whose 
salaries  would  be  entered  on  column  9  of  form  3. 

In  each  of  columns  3,  4,  5  and  6  on  form  5,  entries  are  made  both  for 
repair  and  for  replacement  of  equipment.  Occasions  might  arise  when  it 
would  be  imperative  to  know  how  much  was  spent  for  replacing  equipment 
and  how  much  for  repairing  it.  Here  again  appropriate  symbols  in  the  code 
column  would  greatly  assist  the  bookkeeper  in  finding  the  figures  wanted. 

Any  symbol  so  used  is  known  as  a  code  which  may  consist  of  a  letter, 
a  number  or  any  combination  of  letters  and  numbers  as  defined  in  the  section 
giving  the  definition  of  code  on  page  20. 

For  the  sake  of  uniformity  and  to  make  it  easier  for  the  superintendents 
of  neighboring  cities  to  know  that  they  are  talking  about  the  same  thing 
when  comparing  items  the  following  general  code  symbols  are  recommended : 

FOR  SCHOOL  BUILDINGS  numbers  are  suggested  when  occasion  arises 

for  using  a  code. 

D  Day  schools  N  night  schools 

V  vocational   or   agricultural         TC  training  class  or  school 

school 

When  used,  these  letters  should  be  written  after  the  number  of  the  school 
building. 

FOR  INSTRUCTIONAL  SERVICES. 

S  supervision  TC  training  class  or  school 

El  elementary  N  night  school 

Sec  secondary  V  vocational  or  agricultural 

Kg    kindergarten 


FOR  THE  OBJECTS  OF  EXPENDITURE. 

A  personal  service  (salaries)         C  supplies  and  materials 
B  services  other  than  personal        D  equipment 
Rr  repairs  O  capital  outlay 

Rl  replacements 

This  entire  matter  of  the  use  of  a  code  is  suggested  merely  for  those 
offices  in  which  these  abbreviations  will  be  a  short  cut  in  the  bookkeeping 
procedure.  All  forms  are  provided  in  addition  to  the  code  column,  with  a 
wide  column  at  the  left,  headed  "  to  whom  or  for  what "  in  which  all  neces- 
sary information  about  any  payment  may  be  written  in  full  or  in  such 
abbreviated  form  as  may  be  convenient. 

Two  fundamental  distinctions  are  emphasized  in  the  definitions  beginning 
on  page  19,  to  which  careful  attention  is  called: 

(1)  Supplies  are  distinguished  from  equipment. 

(2)  Replacements  are  distinguished  from  capital  acquisition. 

Both  of  these  distinctions  are  fully  explained  in  the  directions  for  making 
entries  in  all  columns  as  well  as  in  the  definitions. 

Beginning  on  page  23  will  be  found  a  list  of  articles  used  in  school 
systems  which  should  always  be  classified  as  supplies  and  beginning  on 
page  25  will  be  found  another  list  which  should  always  be  classified  as 
equipment.  Any  equipment  when  originally  purchased,  that  is  if  none  like 
it  has  ever  been  owned  by  the  school  before,  or  if  it  is  in  addition  to  the 
quantity  heretofore  owned,  should  be  entered  under  the  head  of  capital 
outlay  (O),  but  equipment  bought  to  replace  other  equipment  that  has  been 
worn  out  should  be  entered  under  maintenance,  as  a  replacement  (Rl). 

It  should  be  distinctly  understood  that  this  handbook  is  not  intended 
to  describe  a  complete  accounting  system.  The  object  of  this  plan  is 
to  get  a  uniform  system  of  reporting  payments  for  school  purposes. 
Any  city  or  school  district  may  use  both  in  its  purchasing  and  account- 
ing procedure,  many  bookkeeping  forms  such  as  requisitions,  orders, 
contracts,  invoices,  vouchers,  voucher-checks,  order  registers,  price  lists, 
inventories,  pay-rolls,  appropriation-ledgers,  fund  accounting  forms,  gen- 
eral ledgers,  cards,  code  tables  for  mechanical  tabulation,  etc.,  all  of 
which  lead  up  to  the  final  distribution  of  payments — the  subject  alone 
of  this  pamphlet.  In  the  future  those  wishing  to  maintain  a  complete 
and  scientific  accounting  system  should  endeavor  to  have  their  budgets 
made  to  fit  the  forms  of  the  accounts  here  presented  when  there  will  be 
no  difficulty  whatever  in  fitting  these  forms  with  any  scientific  account- 
ing system. 


DISTRIBUTION  OF  EXPENDITURE  ITEMS 


In  the  numbers  below,  the  figure  before  the  hyphen  indicates  the  number 
of  the  ledger  form,  the  figure  after  the  hyphen  shows  the  column  on  that 
particular  form  in  which  the  group  of  items  should  be  entered. 

FORM   2  — GENERAL    CONTROL— (REGULATIVE   AND 
EXECUTIVE  SERVICE) 

Business  Administration 

2—i  School  Elections  or  school  meetings,  pay  of  election  officers,  print- 
ing and  posting  notices,  advertising,  etc.,  car  fare,  printing  of  ballots 
and  instructions,  cartage,  postage  and  messenger  service  and  any  other 
payments  involved  in  the  entire  business  of  school  elections. 

In  this  and  in  every  other  column  where  payments  for  both  salaries 
and  other  expenditures  may  be  made,  be  sure  to  code  every  expenditure 
for  salaries  using  the  symbol  "  A  "  so  that  these  salary  payments  (per- 
sonal service)  may  be  readily  separated  from  the  other  expenditures  at 
the  close  of  the  year  in  making  the  annual  report. 

2—3  Salaries  of  business  administration  including  board  of  education, 
secretary's  office,  etc. 

In  the  larger  cities  having  separate  offices  for  "  Finance  accounts, 
Management  of  buildings  and  supplies,  Secretary's  office  "  the  salaries 
of  the  several  employees  should  be  entered  in  this  column  and  a  code 
designation  given  to  each  so  that  the  expenses  of  each  department  can 
be  readily  separated  for  the  annual  report.  This  applies  also  to  column 
2-3  so  that  the  other  objects  of  expenditure  for  these  departments  can 
be  readily  separated  for  the  annual  report.  All  school  departments  are 
liable  at  times  to  have  expenses  for  legal  service;  whenever  this  occurs 
these  expenditures  should  be  coded  for  the  reason  stated  above.  If  the 
superintendent's  clerk  acts  also  as  clerk  of  the  board  of  education,  divide 
the  salary  between  columns  2-2  and  2-7  in  proportion  to  the  time  devoted 
relatively  to  the  board  and  to  the  superintendent's  office. 

2—3  Supplies,  stationery,  check  books,  postage,  account  books,  requisition 
and  order  blanks,  teacher's  contract  blanks,  etc. 

Exercise  extreme  care  to  distinguish  between  supplies  and  equipment. 
Read  carefully  the  definitions  of  supplies  on  page  22  and  equipment 
on  page  21  and  consult  the  list  of  articles  to  be  considered  as  sup- 
plies beginning  on  page  25  and  as  equipment  beginning  on  page  23. 
Any  new  equipment  originally  bought  for  these  offices  should  be 
entered  as  capital  outlay.  (See  definition  on  page  19.)  Any  new 
equipment  bought  to  replace  equipment  worn  out  or  broken  should 
be  entered  under  "  Maintenance  of  school  plant." 

2—4  Blank  Column.  This  column  may  be  used  for  any  further  subdivision 
of  expenses  of  business  administration. 

10 


II 


For  instance,  a  city  having  a  separate  department  of  finance  and  ac- 
counts or  for  managing  buildings  and  supplies  may  enter  the  total  ex- 
penses for  these  departments  in  columns  four  and  five  instead  of  entering 
them  in  column  two  and  coding. 

2—5  The  same  applies  as  to  column  2-4. 

2—6  Other  expenses  of  business  administration. 

(Exclusive  of  superintendent's  office.)  Traveling  and  hotel  expenses 
of  school  board  members ;  telephone  toll  service ;  telegram  and  messenger 
service  for  the  board  of  education  as  distinct  from  the  superintendent's 
office;  advertising,  printing  annual  report,  bulletins,  pamphlets,  etc.,  copy- 
ing tax  roll,  periodicals  for  board. 

Educational  Administration 

2—7  Salaries  of  superintendent  and  office  assistants.  Salaries  of  clerks 
and  stenographers  in  the  superintendent's  office;  payments  to  substitute 
teachers  assisting  superintendent  in  clerical  capacity,  but  the  pay  of  sub- 
stitute teachers  for  teaching  should  be  entered  in  column  3-9.  If  any 
of  these  employees  devote  a  determinable  portion  of  their  time  to  the 
board  of  education  divide  their  salaries  between  this  column  and  2-2. 

2-8  Superintendent's  office  supplies.  Stationery,  postage,  typewriter  sup- 
plies, blank  forms,  record  cards. 

2—9  Other  expenses  of  superintendent's  office  (exclusive  of  board  of 
education).  Traveling  and  hotel  expenses  of  superintendent  and  assist- 
ants ;  telephone  toll  service,  telegram  and  messenger  service  for  super- 
intendent and  assistants ;  printing  superintendent's  pamphlets,  bulletins, 
etc.,  periodicals  for  superintendent's  office. 

2— 10  Salaries  of  attendance  officers,  census  enumerators,  etc. 

2— ii  Other  expenses  incurred  in  the  performance  of  enforcing  the  Com- 
pulsory Education  Law  or  taking  the  school  census.  Attendance  officers' 
report  blanks,  cards,  post  cards,  notification  blanks,  car  fare,  census 
enumeration  blanks  and  supplies. 

2—12  Reserved  for  further  subdivision  of  expense  of  educational  direction 
and  control  if  desired. 

2—13  Reserved  for  further  subdivision  of  expense  of  educational  direction 
and  control  if  desired. 

2—14  Other  expense  of  educational  control  by  the  superintendent  of 
schools  as  distinct  from  other  expenses  of  business  control  by  the  board 
of  education. 

2—15  Total  expense  of  general  control. 

FORM  3  — INSTRUCTIONAL  SERVICE 

3—1  Supervisors'  salaries.  Where  a  supervisor  gives  a  portion  of  his 
time  to  teaching,  distribute  the  salary  between  3-1  and  3-9  in  propor- 
tion to  the  time  devoted  to  supervision  and  teaching  respectively. 

3—2  Other  expenses  of  supervisors  of  grades  and  subjects.  Traveling  and 
other  expenses  allowed  in  attending  conventions,  institutes,  etc., 
street  car  fares,  report  blanks,  stationery  used  by  supervisors. 

3—3  Principals'  salaries.  If  principals  teach,  divide  the  salary  between 
3-3  and  3-9  proportionately  to  the  relative  time  devoted  to  supervision 
and  teaching  as  above. 


12 


3—4  Salary  of  principal's  clerk.  Supply  teachers  acting  in  that  capacity 
in  principal's  office.  If  any  of  these  persons  teach,  divide  the  salary 
as  above  between  3-4  and  3-9. 

3—5  Principals'  office  supplies.  Stationery,  blank  forms,  report  cards, 
class  books,  attendance  registers,  permanent  record  cards,  etc. 

3—6  Other  expenses  of  principals'  office.  Traveling  and  other  expenses 
allowed  in  attending  conventions,  institutes,  etc.,  car  fare. 

3—7  Blank  column  reserved  for  further  classification  if  desired. 

3—8  Other  expense  of  supervision.  Teachers'  traveling  and  other  ex- 
penses allowed  in  attending  conventions,  institutes,  etc.,  cost  of 
institute  speakers,  and  other  institute  cost.  Common  sense  must  be 
used  to  decide  just  where  supervision  leaves  off  and  teaching  begins. 
In  general  this  matter  can  be  settled  by  answering  the  question, 
"  Does  the  item  paid  for  actually  teach  the  children  or  does  it  make 
better  teachers?" 

3—9  Teachers'  salaries.  Exclude  proportionate  part  of  salary  for  time 
spent  as  supervisor,  principal,  principal's  clerk  or  superintendent's 
assistant.  This  includes-  teachers  of  all  grades  and  subjects. 

3-10  Textbooks  if  furnished  to  pupils.  If  textbooks  are  furnished  only 
to  indigent  pupils,  charge  in  column  9-13.  Include  supplementary 
reading  books. 

3— ii  Other  supplies  used  in  instruction.  This  includes  paper,  chalk, 
ink,  pencils,  other  schoolroom  supplies,  laboratory  supplies  and 
materials,  supplies  used  in  teaching  cooking,  sewing,  drawing,  manual 
training,  art,  music,  kindergarten  and  physical  training,  etc.  It 
should  be  noted  that  a  supply  is  something,  the  use  of  which  involves 
its  consumption,  breakage  or  probable  loss,  while  a  piece  of  equip- 
ment is  an  article  which  is  used  year  after  year.  Care  should  be 
taken  to  exclude  from  supplies  used  in  instruction  any  article  made 
of  durable  material  which  is  supposed  to  last  year  after  year  with 
reasonable  use.  No  permanent  laboratory  apparatus  or  equipment 
is  to  be  included  in  this  column.  Supplies  for  recreation,  athletics, 
school  gardens,  school  lunches  and  all  other  auxiliary  activities  enter 
on  form  9  and  not  in  this  column. 

3—12  Commencement  exercises  and  exhibits.  Expense  of  music,  palms, 
printing  programs,  renting  chairs,  moving  piano,  etc.,  for  commence- 
ment exercises  or  school  entertainments. 

3-13  Blank,  reserved  for  further  subdivision  of  instructional  service  if 
desired. 

3—14  Other  expenses  of  instruction.  Apportionment  or  tuition  paid  to 
orphan  asylum  or  other  school  districts  on  the  basis  of  instruction; 
street  car  fare  of  teachers  where  allowed. 

3-15  Total  expense  of  instructional  service. 

FORM  4 —  PROVISION  AND  CARE  OF  PROPERTY  —  OPERA- 
TION OF  PLANT— (PROPRIETARY  SERVICE) 

4—1  Wages  of  janitor  and  other  employees.  Janitors'  salaries,  pay  of 
janitors'  helpers,  salary  of  switchboard  operator,  watchmen,  engi- 
neers, matron. 


13 

4—2  Fuel.     Coal  and  other  fuel. 

4-3  Water. 

4—4  Light  and  power.     Gas,  electric  current,  etc. 

4—5  Janitor's  supplies,  brooms,  mops,  soap,  dusters  and  other  cleaning 
supplies  which  are  consumed  in  using  or  are  not  expected  to  last 
from  year  to  year.  Electric  bulbs  and  other  lighting  supplies,  paper 
cups  and  toilet  supplies. 

4—6  General  care  of  grounds.  Mowing  lawns,  cleaning  walk,  trimming 
shrubs,  caring  for  flower  beds,  etc. 

4—7  Services  other  than  personal.  This  includes  such  contractual  service 
as  cartage,  hauling  away  ashes,  and  other  transportation  of  things, 
storage  and  care  of  vehicles,  telephone  rental,  telegrams  for  ordering 
supplies,  disinfecting  and  laundry  service,  piano  tuning.  But  cartage 
on  supplies  and  materials  bought  for  use  of  the  schools  or  plant 
when  being  delivered  should  be  added  to  the  cost  when  determinable. 

4—8  Reserved  for  further  subdivision  if  desired. 

4-9  Same  as  4-8. 

4—10  Same  as  4-8. 

4—11  Other  expense  of  operation. 

4—12  Total  expense  of  operation  of  plant. 

FORM  5  — PROVISION  AND  CARE  OF  PROPERTY  (PROPRIE- 
TARY SERVICE)  MAINTENANCE  OF  PLANT  — UPKEEP 

5—1  Upkeep  of  grounds  (repairs).  Regrading,  resodding,  restoration  of 
lawns,  repair  of  drains,  walks,  fences,  driveways,  and  other  non-struct- 
ural improvements,  labor  and  materials  used  in  restoring  the  grounds 
to  their  original  condition.  No  improvement  of  the  grounds  in  the 
nature  of  permanent  additions  (capital  outlay)  should  be  charged  here. 

5—2  Repair  of  buildings.  All  building  repair  work,  labor,  materials  and 
supplies  used  in  repairs ;  repainting,  redecorating,  but  not  painting,  decor- 
ating, etc.,  when  done  for  the  first  time  in  a  new  building,  in  which  case 
the  expenditure  is  capital  outlay.  Do  not  include  building  alterations 
other  than  repairs. 

5—3  All  repair  work,  labor,  materials  and  supplies  used  in  repairing  or 
replacing  the  heating,  lighting,  plumbing  and  electrical  equipment. 

5—4  Purchase  of  any  scientific  apparatus  to  take  the  place  of  old  apparatus 
that  is  worn  out  or  destroyed.  When  old  apparatus  is  replaced  with 
apparatus  which  is  an  improvement  on  or  more  elaborate  than  that 
previously  used  the  amount  by  which  the  cost  of  the  new  apparatus 
exceeds  that  of  a  replacement  with  the  original  sort  should  be  charged 
to  capital  outlay  in  columns  8-7  or  8-n,  and  only  the  amount  covering 
the  replacement  of  apparatus  similar  to  that  previously  used  should  be 
charged  here.  In  this  column  as  a  part  of  the  cost  of  apparatus  upkeep, 
should  be  added  freight,  expressage  and  messenger  used  in  sending  ap- 
paratus to  the  factory  for  repairs  and  the  freight  and  express  charges 
on  new  parts  purchased  for  replacement. 

5-5  Repair  and  replacement  of  furniture  includes  all  new  pieces  bought 
in  order  to  restore  the  outfit  to  its  original  number,  completeness  or 


14 

usefulness.  If  24  new  desks  are  purchased,  and  if  15  of  them  are  used 
to  replace  15  old  desks,  these  15  should  be  charged  here.  If  the  remain- 
ing nine  were  bought  to  increase  the  total  number  of  desk  accommoda- 
tions, they  should  be  charged  to  capital  outlay,  column  8-6  or  8-10. 

5-6  Repair  and  replacement  of  other  equipment.  Care  should  be  taken 
to  include  here  the  replacement  of  many  articles  of  equipment,  usually 
charged  to  supplies,  such  as  hammers,  hatchets,  axes,  shovels,  scoops, 
hand  tools,  flags,  waste  baskets,  etc.,  when  bought  to  take  the  place 
of  ones  lost  or  worn  out. 

5-7    J 

>•  Reserved  for  further  analysis  of  upkeep  if  desired. 

5-9 

5-10   ' 

5— ii  Other  expense  of  maintenance.  Assessments  for  repairing  sewers 
but  not  for  new  sewers.  Care  should  be  taken  to  enter  on  this  form 
5  only  payments  which  result  in  the  repair,  replacement  and  restoration 
of  property  which  is  supposed  to  last  year  after  year.  The  bookkeeper 
is  cautioned  against  any  loose  interpretation  of  the  terms  "maintenance" 
and  "  upkeep  "  which  would  result  in  bringing  into  this  column  any  items 
of  operating  expense. 

5—12  Total  expense  of  maintenance  of  plant. 


FORM  6  — FIXED  CHARGES 

6—i  Pensions  for  teachers,  janitors  and  other  employees,  payments  to 
retirement  funds,  sick  funds. 

6—2  Rent  of  temporary  or  emergency  quarters,  office  room,  store  room, 
playgrounds,  athletic  fields  for  meets,  rent  of  typewriters,  adding  ma- 
chines, tabulating  machines. 

Code  as  operation  of  plant  rent  of  schoolrooms.  Code  as  business 
administration  rent  of  offices,  store  rooms,  typewriters,  adding  machines. 
Code  as  educational  administration  rent  of  athletic  fields  for  meets. 

6— 3  Insurance  on  buildings  and  equipment,  boiler  insurance,  automobile 
insurance.  Liability  insurance. 

6-4  Taxes. 

6—5  Contributions  to  charitable  societies,  to  educational  institutions,  for 
celebrations,  school  exhibits  and  entertainments,  membership  of  school 
department  employees  in  associations. 

Contingencies,  misappropriations,  payments  due  to  accident  or  neg- 
lect, payments  resulting  from  theft,  other  unforseen  expenditures  not 
chargeable  to  other  items. 

6-6  Total  fixed  charges. 

FORM  7  —  DEBT  SERVICE 

7—1  Payment  of  bonds  direct. 

7—2  Payments  to  sinking  fund. 

7—3  Redemption  of  short  term  loans. 


15 

7—4  Interest  on  bonds. 

7—5  Interest  on  short  term  loans. 

7—6  Refunds.     Return  of  taxes,  tuition,  etc.,  erroneously  paid. 

7—7  Reserved  for  further  analysis  if  desired. 

7—8  Total  expense  of  debt  service. 

FORM  8  — CAPITAL  OUTLAY   (ACQUISITION  AND  CON- 
STRUCTION) 

8—i  Land.     New  land. 

8—2  New  buildings.  The  amount  to  be  entered  in  this  column  should  be 
limited  to  the  cost  of  the  structure  itself  exclusive  of  plumbing,  wir- 
ing, heating  and  ventilating  equipment,  which  should  be  charged 
separately  in  other  columns  on  this  form. 

8—3  Improvement  of  new  grounds.  Anything  done  to  grounds  in  the 
way  of  a  new  feature,  such  as  setting  out  trees,  posts,  flag  poles, 
ornaments,  walks,  etc.,  when  done  for  the  first  time. 

8—4  Alteration  of  old  buildings  (not  repairs).  Tearing  out  walls,  enlarg- 
ing rooms,  building  of  additions,  putting  in  partitions,  but  no  repair 
work.  While  an  alteration  may  not  enlarge  or  make  a  building  more 
valuable,  it  does  make  it  more  useful  for  school  purposes,  and  this 
change  costs  money,  which  is  spent  to  "  complete  "  the  part  of  the 
building  altered,  even  years  after  the  original  date  of  building. 

New  buildings  and  grounds  only 

8—5  Heating,  lighting,  plumbing  and  electrical  installation  which  is  built 
into  the  structure  as  well  as  that  which  is  removable  or  portable 
Electrical  equipment  does  not  include  electric  light  bulbs,  which  are 
janitors'  supplies. 

8-6  Furniture.  Tables,  chairs,  desks,  cupboards,  filing  cabinets,  racks, 
stands,  etc.,  but  not  typewriting  machines,  adding  machines,  electric 
fans  and  other  mechanical  contrivances  which  constitute  office  equip- 
ment rather  than  furniture. 

8—7  Instructional  apparatus,  physical,  chemical,  biological  and  other 
scientific  laboratory  and  demonstration  apparatus,  including  all  fine 
and  laboratory  tools.  The  list  of  articles  to  be  classed  as  supplies 
and  equipment  should  be  consulted  in  making  entries  in  this  column. 
Include  apparatus  for  vocational,  domestic  science,  manual  training, 
measuring  instruments  such  as  scales,  calipers;  drawing  instruments 
music,  art  and  other  special  departmental  instruction.  Equipment 
of  vocational  shop  with  machinery,  drawing  boards,  drawing  instru- 
ments; the  entire  equipment  of  classrooms  and  demonstration  rooms 
for  teaching  cooking,  sewing,  sanitation  and  household  science.  The 
furniture  and  furnishing  of  rooms  which  are  fitted  out  to  serve  as 
model  dining  rooms,  model  bed  rooms  and  model  bath  rooms  should 
be  charged  here  as  educational  equipment.  It  will  be  seen  that 
columns  5,  6,  7  and  8  include  everything  put  into  a  new  building  and 
everything  used  in  it  which  is  supposed  to  last  from  year  to  year. 
The  only  class  of  articles  excluded  is  supplies  which  are  actually  con- 
sumed when  used. 

8—8  Other  equipment.     Office  equipment   exclusive  of  furniture.     Type- 


i6 

i.  . 

writers,  adding  machines,  calculating  machines,  mimeographs  and 
duplicating  machines,  pencil  sharpeners  and  other  mechanical  contriv- 
ances and  labor-saving  devices,  electrical  fans,  water  coolers.  Lawn 
mowers,  step  ladders,  shovels  and  all  janitors'  tools  which  are  ex- 
pected to  last  year  after  year. 
For  old  buildings  and  grounds  only 

8—9   "j   The  items  to  be  entered  in  these  four  columns  are  identical  with 
8— 10  I   those  belonging  in  the  preceding  columns  8-5  to  8-8;  the  columns 
8— ii  |   are  simply  repeated  for  old  buildings  and  old  grounds.    Great  care 
8—12  j   should  be  taken  to  enter  in  these  columns  only  expenditures  for 
pieces  of  furniture  and  other  equipment  which  add  to  the  quantity 
of  equipment  previously  possessed.     Care  should  be  taken  to  exclude 
all  purchases  of  new  articles  which  are  bought  to  replace  the  loss  of 
equipment    previously    owned.     Such    payments    should    be    entered 
in  columns  3,  4,  5  or  6,  form  5.     If  a  worn-out  heating  plant,  a  high 
school    laboratory    equipment    or    a    set    of    office    furniture    in    an 
old  building  is  replaced  by  a  new  outfit  costing  appreciably  more 
than  the  original  equipment,  a  charge  should  be  made  to  the  repair 
and  replacement  of  equipment  in  columns  5-3,  5-4  or  5-5,  equal  to 
what  it  would  cost  to  replace  the  old  equipment  with  new  of  the 
same  kind  as  the  old  (not  its  present  value)  and  the  remainder  of  the 
payment  should  be  entered  as  capital  outlay  in  this  column. 
8—13  Reserved  for  further  analysis  when  desired. 
8—14  Other  capital  outlay. 
8-15  Total  expenditure  in  capital  outlay. 

FORM  9  — AUXILIARY  AGENCIES  AND  OTHER  SUNDRY 
ACTIVITIES 

Libraries 

9—1  Salaries  of  librarians,  assistants,  clerks,  stenographers  and  pages 
engaged  exclusively  in  library  work.  If  only  a  part  of  time  is  given  to 
library  divide  salary  and  charge  here  such  part  as  is  given  to  this  work. 

9—2  Books,  repair  and  replacement,  periodicals,  pamphlets.  This  includes 
reference  books,  dictionaries,  encyclopedias,  etc.  When  purchased  for  the 
first  time  all  library  books  should  be  coded  as  "  capital  outlay,"  permanent 
equipment,  and  entered  in  column  8  or  12  on  form  8.  Books  purchased 
to  replace  other  copies  of  these  same  books  should  be  entered  in  this 
column,  but  should  be  coded  as  "  replacements  "  or  "  upkeep."  Payments 
for  the  rebinding  and  other  repair  of  books  should  be  entered  here,  but 
should  be  coded  as  "  repairs  "  and  kept  distinct  from  replacements.  Enter 
all  postage,  expressage,  messenger  service  and  other  expenses  of  bring- 
ing the  books  into  the  library  in  this  column  as  a  part  of  the  cost  of  the 
books.  If  the  number  of  entries  for  new  library  books  is  so  small  that 
it  would  be  troublesome  rather  than  helpful  to  have  a  separate  capital 
outlay  form  number  8  for  this  purpose,  these  entries  may  be  made  in  this 
column  carefully  coded  to  distinguish  them  from  replacements. 

9—3  Other  expense.  Tables,  chairs,  filing  cabinets,  desks  and  other  furni- 
ture for  the  library  —  code  either  "  capital  outlay  "  or  "  upkeep,"  accord- 
ing to  whether  it  is  replacement  or  additional  equipment.  In  either  case, 


freight,  expressage  and  cartage  incurred  in  bringing  furniture  into  the 
library  when  purchased,  should  be  entered  in  this  column  as  part  of  its- 
cost.  Transportation  of  librarian  or  library  staff;  transportation  of  any 
piece  of  library  property  at  any  time  subsequent  to  original  purchase; 
hotel  expense  of  librarian  and  staff;  storage  and  care  of  library  delivery 
wagon ;  printing  and  advertising,  repair  of  equipment  and  furniture,  be- 
long in  this  category  and  should  be  coded  as  "  services  other  than  per- 
sonal." Stationery,  index  cards,  call  slips,  record  books,  accession  books, 
letter  trays,  gummed  letters,  paste,  tape,  charging  cards,  etc.,  belong  here 
and  should  be  coded  as  "  supplies."  If  the  number  of  entries  for  newly 
acquired  furniture  and  other  library  equipment  is  such  that  it  would  be 
easier  for  the  bookkeeper  to  write  them  on  a  separate  capital  outlay 
form,  than  to  pick  them  out  with  the  aid  of  the  code  at  the  close  of  the 
year,  a  separate  form  number  8  should  be  kept,  using  columns  6,  8,  10  or 
12  for  furniture  and  other  equipment. 

Health  service 

9-4  Medical  inspection.  Salaries,  fees  of  medical  inspectors,  traveling 
expenses,  medical  supplies,  blanks,  office  supplies,  furniture  and  equip- 
ment, and  any  other  expense  that  has  directly  to  do  with  medical  in- 
spection. 

9-5  Nurse  service.  Salary  of  school  nurse,  car  fare,  nurse  supplies  and 
any  other  expense  that  has  directly  to  do  with  nurse  service. 

9—6  Dental  service.  Salary  or  fee  of  dentist,  office  equipment  and  dental 
supplies  and  any  other  expense  that  has  directly  to  do  with  dental 
service. 

9—7  Other  expense  of  health  service.  Free  treatment,  operations,  glasses, 
transportation  and  other  relief  work  or  treatment  prescribed  and  carried 
out  as  the  result  of  medical  inspection  and  nurse  examination. 

Other  sundry  activities 

9—8  Transportation  of  pupils.  Car  fare,  payment  of  contracts  for  trans- 
portation or  any  other  expense  directly  relating  to  the  transportation  of 
pupils. 

9-9  Maintaining  of  children  in  institutions  exclusive  of  instruction.  All 
payments  for  the  subsistence  and  care  of  children  in  asylums  and 
other  institutions  exclusive  of  the  cost  of  instruction,  which  should  be 
charged  to  "  other  expense  of  instruction  "  column  14  form  3,  and  coded 
to  show  that  the  charge  should  be  made  to  the  institution  as  being  located 
outside  of  the  local  public  school  system. 

9-10  Provision  of  lunches.  Wages,  supplies,  materials,  equipment  and 
other  objects  of  expense  for  the  work  of  providing  school  luncheons. 

9—11  Community  lectures  and  social  centers.  Salaries,  fees,  transporta- 
tion, equipment,  rent  of  hall,  printing  of  programs,  furnishing  music, 
palms  and  decorations,  janitor  service  and  all  other  payments  incurred 
in  maintaining  community  lectures  and  social  centers. 

9-12  Recreation.  Salaries  and  wages  of  directors,  supervisors,  teachers 
and  attendants  having  to  do  with  playgrounds  and  recreation  centers, 
school  athletics,  track  and  field  meets,  contests,  field  days,  matched  games 
and  all  other  exercises  of  a  recreative  nature  not  included  as  a  part  of 


i8 


the  regular  curriculum.  Although  included  in  a  single  column  on  these 
forms  payments  for  recreation  include  a  wide  range  of  expenditures 
as  this  term  here  embraces  all  athletic  and  recreational  activities  not 
classed  as  instruction  in  physical  training.  Payments  for  physical  train- 
ing should  be  entered  upon  form  3  as  for  any  other  kind  of  teaching. 
Gymnasium  apparatus,  dumb  bells,  wands,  indian  clubs  and  other  equip- 
ment used  by  classes  in  physical  training  should  be  entered  on  the  capi- 
tal outlay  form  8  as  instructional  apparatus  in  columns  7  or  n. 
Payments  for  grand  stands,  platforms,  track  fences,  posts,  hurdles,  foot 
ball  goal  posts,  base  ball  plates,  athletic  uniforms,  etc.,  used  by  teams 
and  not  by  classes  under  instruction  should  be  entered  in  this  column 
and  coded  as  capital  outlay  or  maintenance. 
9—13  Other  expense  of  sundry  activities. 

9-14  Payments  to  private  schools  and  schools  of  other  civil  divisions  for 
the  subsistence,  support  and  care  of  pupils  but  not  payments  for  tuition 
or  instruction  which  should  be  entered  under  "  other  expense  of  instruc- 
tion "  in  column  14  on  form  3  educational  service.  Care  should  be  taken 
to  distinguish  payments  to  public  and  private  institutions  in  column  9 
from  payments  to  schools  in  column  14. 
9—15  Total  expense  of  auxiliary  agencies  and  sundry  activities. 

It  will  be  observed  that  in  a  number  of  instances  all  of  the  expenses  for 
a  single  function  such  as  lectures,  social  centers,  recreation,  lunch  provision, 
etc.,  are  to  be  placed  in  one  column.  In  such  cases  it  is  desirable  to  carefully 
mark  the  object  of  each  expenditure  as  to  whether  it  is  for  salaries,  equipment, 
supplies,  replacement  or  what  not.  This  can  be  done  by  using  a  symbol  or 
abbreviation  for  each  object  of  expenditure  and  by  entering  this  symbol  or 
abbreviation  in  the  column  at  the  left  of  the  ledger  page  headed  "  Code." 
To  illustrate,  on  form  9,  column  3,  enter  all  of  the  expenses  connected  with 
the  library  other  than  salaries  and  expenditures  for  books,  periodicals,  etc. 
These  expenditures  may  be  for  a  great  variety  of  purposes.  Some  additional 
furniture  may  be  wanted  for  the  library.  This  would  be  a  capital  outlay. 
The  abbreviation  O.  may  be  understood  to  mean  capital  outlay  and  this  abbre- 
viation may  be  placed  in  the  code  column  on  a  line  with  the  expenditure 
for  the  new  desk.  That  will  indicate  that  this  particular  item  of  expense 
was  a  capital  outlay.  A  new  chair  may  be  needed  to  replace  one  that  has 
been  broken  or  worn  out.  This  would  be  a  replacement  and  would  be  charged 
to  maintenance.  The  abbreviation  Rl  may  be  used  to  indicate  that  this  expen- 
diture was  for  maintenance  of  the  library  and  may  be  placed  in  the  code  col- 
umn on  the  line  with  expenditure.  It  will  then  be  easy  if  it  is  desired  to 
analyze  the  library  expenditures  as  capital  outlay,  maintenance,  etc. 

If  superintendents  prefer  they  may  write  in  full  the  purpose,  character  or 
object  of  any  payment  in  the  wide  column  at  the  left  of  each  sheet  instead 
of  using  the  code  column. 


DEFINITIONS  OF  ACCOUNTING  TERMS 

Compiled  by  WILLIAM  A.  AVERILL 
(Inspector  in  Elementary  Education,  New  York  State  Department  of  Education) 

Acquisition.  The  act  of  becoming  possessed  of  any  piece  of  physical 
property,  large  or  small,  from  a  meterstick  to  a  high  school  building; 
usually  called  capital  acquisition. 

Administration.  The  name  given  to  one  of  the  six  so-called  character  groups 
of  expenditures,  referring  to  payments  made  for  control,  manage- 
ment, regulation,  and  executive  work  as  distinct  from  payments  for 
the  actual  performance  of  the  work  thus  regulated.  The  board  of 
education  administers  the  entire  system;  the  superintendent  administers 
his  control  of  the  schools ;  the  teacher,  on  he  other  hand,  operates  the 
function  of  teaching;  the  janitor  operates  the  function  of  caring  for 
and  running  the  school  plant;  the  truant  officer  operates  the  enforce- 
ment of  the  compulsory  attendance  law. 

Alteration  of  buildings.  This  term,  form  8,  column  4,  means  the 
work  of  tearing  down  walls,  putting  in  windows,  partitions,  walling 
up  windows  or  doors,  or  additions  to  buildings,  all  of  which  makes 
the  building  more  convenient  for  a  desired  purpose.  All  repair  and 
restoration  work  should  be  carefully  excluded  from  this  item. 

Analysis.  The  rewriting  of  the  elements  which  go  to  make  up  the 
total  of  a  payment,  thereby  separating  the  total  into  its  component 
parts  according  to  any  desired  segregation. 

Auxiliary  agencies.  All  work  carried  on  by  the  school  system  or  under 
the  auspices  of  the  board  of  education  other  than  regular  instruction, 
and  the  regulative  and  proprietary  service  incident  to  such  instruc- 
tional service.  This  includes: 

Library  service; 

Health  service:  medical  inspection;  nurse  service;  dental  service; 
treatment; 

Transportation  of  pupils; 

Provision  of  school  luncheons; 

Community  lectures  and  social  centers; 

Recreation:  playgrounds,  athletic  games,  meets,  contests;  recre- 
ation center  work; 

Provision  of  free  textbooks  to  indigent  pupils,  in  cities  which  do 
not  furnish  books  to  all  pupils.  This  item  is  chargeable  to 
the  charitable  activity  rather  than  to  the  cost  of  instruction. 

Capital  outlay.  The  payment  of  money  for  anything  which  results  in 
an  increase  in  the  total  amount  of  property  possessed  by  the  school 
system,  whether  that  increase  is  large  as  in  the  case  of  a  new  high 
school  building,  or  small  as  in  buying  a  new  typewriter  for  the 
superintendent's  office. 

Capital  outlay  includes  a  great  variety  of  payments,  the  only 
characteristic  required  being  that  the  payment  must  result  in  an 
increase  in  the  amount  of  property.  Note  that  only  expenditures  for 
additional  property  is  capital  outlay.  All  other  purchases  are  for  repair- 
ing or  replacing  pieces  of  property  already  possessed  or  for  supplies. 
In  the  one  case  the  charge  should  be  made  to  upkeep  and  in  the  other 
to  operation. 

19 


2O 

~- -  * 

Capital  outlay  may  include,  therefore,  payments  for: 
i — personal  service,  architects,  contractors,  etc. 

2  —  transportation; 

3  —  the  subsistence  and  support  of  persons  engaged  on  any 

errand  relating  to  the  actual  building  of  structures  or 
purchase  of  equipment; 

4  —  telegrams,  telephone,  messenger  and  other  communica- 

tion service  in  connection  with  building  operations; 

5  —  advertising  for  bids,  printing  of  contracts; 

6  —  materials  and  supplies  used  in  building; 

7  —  equipment,  furniture  furnishings,  apparatus,  tools,  etc. 

Character.  One  of  the  three  bases  of  expenditure  analysis,  the  three 
being  (i)  function,  (2)  character  and  (3)  object.  Every  payment 
made  belongs  in  one  of  six  possible  groups  of  payments  according 
to  the  financial  character  of  the  transaction.  These  six  character 
groups  are: 

1  —  Administration. 

2  —  Operation. 

3  —  Upkeep.     (Maintenance.) 

4  —  Fixed  Charges. 

5  —  Contingencies. 
6 — Capital  Outlay. 

It  should  be  noted  that  the  character  of  a  payment  merely  indi- 
cates the  nature  of  the  financial  transaction  with  reference  to  the 
fiscal  procedure  involved.  The  character  does  not  show  the  kind  of 
work  accomplished  or  furthered  by  the  payment  nor  the  thing  bought 
for  the  money,  i.  e.,  the  services  of  persons,  communications,  trans- 
portation, supplies,  equipment  or  what  not.  The  character  shows 
whether  the  money  spent  was  for  administrative  purposes,  for  opera- 
tive purposes,  for  upkeep,  whether  it  was  a  fixed  charge,  a  contin- 
gency or  capital  outlay.  The  six  groups  of  payments  are  defined 
separately  in  alphabetical  order. 

Code.  A  symbol,  or  an  abbreviation  used  to  tell  something  about  a 
payment  which  is  not  shown  by  the  title  of  the  sheet,  or  the  heading 
of  the  column  in  which  the  payment  is  entered.  For  example,  col- 
umn 8-5  contains  all  expenditures  for  heating,  lighting,  plumbing  and 
electrical  equipment  of  new  buildings.  If  it  is  desired  to  analyze 
these  expenditures  so  as  to  show  how  much  was  spent  for  each  kind 
of  equipment  for  which  no  special  column  has  been  provided,  a 
code  or  symbol  may  be  used  to  indicate  each  sort  as  Lt  for  lighting, 
Ht  for  heating,  PI  for  plumbing  and  El  for  electrical.  These  symbols 
would  then  be  entered  in  the  "code"  column  on  the  same  line  with 
the  expenditure  to  indicate  what  it  was  for.  If  this  were  done  for 
all  expenditures  entered  in  this  column  they  could  at  any  time  be 
analyzed  so  as  to  show  just  what  has  been  spent  for  each  separate 
object. 

Contingencies  are  unforeseen  expenditures  and  constitute  one  of  the 
characters  of  payments.  When  the  expense  is  occasioned  by  mistakes, 
accidents,  neglect,  theft  or  other  emergency  not  provided  in  the  usual 
course  of  events,  it  is  characterized  as  contingent. 

Contributions  include  payments  to  charitable  institutions,  payments  for 
celebrations,  exhibits  and  entertainments,  and  membership  fees  for 
employees  and  officers  in  societies  and  associations. 

Debt  service.  Interest  on  bonds  and  short  term  loans  and  the  redemp- 
tion and  repayment  of  the  principal  of  bonds  and  short  term  loans. 


21 


Equipment.  Any  physical  object  exclusive  of  structures  supposed  to  last 
year  after  year  with  reasonable  use. 

All  furniture,  apparatus,  tools,  appliances,  machines,  lighting  and 
plumbing  fixtures  or  any  other  article  of  durable  material  which  is 
expected  to  last  year  after  year  when  used  reasonably.  Equipment 
differs  from  supplies  in  that  the  latter  are  used  up  or  consumed  in 
their  use,  while  the  former  is  supposed  to  be  used  year  after  year. 

Fixed  charges.  A  subdivision  of  proprietary  service,  including  rents, 
insurance,  taxes,  pensions,  contributions,  contingencies.  Pensions 
and  contributions  are  included  under  fixed  charges  because  payments 
of  this  sort  are  recurrently  consuming  a  portion  of  school  funds  and 
this  available  money  is  here  regarded  as  so  much  property.  A  second 
reason  is  that  all  other  fixed  charges  have  to  do  principally  if  not 
exclusively  with  property. 

Function.  This  term  means  some  kind  of  work  performed  and  is  the 
basis  of  modern  municipal  departmental  accounting.  Every  city 
department  exists  for  the  purpose  of  performing  some  particular 
service  for  the  community.  This  service  is  the  department's  func- 
tion. The  function  of  a  fire  department  is  the  protection  of  life 
and  property;  the  function  of  a  school  department  is  the  education 
of  the  city's  children.  For  purposes  of  accounting  every  department 
performs  three  main  functions.  I,  the  control  of  the  department; 
2,  the  provision  of  a  place  to  work  and  things  to  work  with;  3,  the 
actual  performance  of  the  particular  work  of  the  department.  A 
school  system  has,  therefore,  the  following  functions: 

1  Regulative   and   executive   service,  which   is   the  work   of  the 

board  of  education,  the  superintendent  of  schools  and  other 
officers  of  general   control. 

2  Proprietary    service    or    the    provision,    care    and    disposal    of 

property,  including  the  the  janitor's  operation  of  the  plant 
and  the  work  of  up-keep  performed  by  the  repair  men. 

3  Instructional  service,  consisting  of  the  actual  teaching  and  its 

supervision. 

Many   cities   are   adding   the   fourth   function   of  social   service, 
which  has  already  been  defined  as  an  auxiliary  agency. 

Furniture  consists  of  desks,  chairs,  tables,  filing  cabinets,  cases  of  drawers, 
book  shelves  and  book  cases,  cupboards  and  other  containers  not 
built  into  the  building.  It  is  immaterial  whether  furniture  is  of 
wood  or  steel.  In  general,  furniture  is  that  on  which  work  is  per- 
formed or  the  container  in  which  the  apparatus,  equipment  or  sup- 
plies is  kept  or  stored  as  in  contrast  to  other  equipment  with  which 
the  work  is  actually  performed,  as  typewriters,  adding  machines, 
scientific  apparatus,  tools,  etc. 

Maintenance.  A  synonym  for  upkeep,  which  denotes  the  character  of 
payments  made  in  performing  the  proprietary  service  of  caring  for 
property;  see  Upkeep. 

Object.  One  of  the  three  bases  on  which  the  analysis  of  payments  is 
made,  function,  character  and  object.  The  object  of  a  payment 
shows  the  actual  thing  bought  or  obtained.  There  are  several  groups 
of  objects:  personal  service;  services  other  than  personal;  materials 
and  supplies;  equipment;  land,  structures  and  non-structural  improve- 
ments; rights,  obligations  and  payment  of  debt;  rents,  privileges, 
interest,  taxes,  insurance  and  depreciation;  pensions;  contributions; 
losses  and  contingencies.  These  objects  are  defined  separately  in 
this  list. 

Operation.  Operation  is  one  of  the  six  characters  of  payments.  Opera- 
tion denotes  that  the  money  was  spent  in  the  daily  performance  of 


22 

j,  - 

teaching  or  in  the  running  of  the  physical  plant.  The  teacher  is 
said  to  operate  the  sub-function  of  teaching,  performing  an  instruc- 
tional service.  The  janitor  operates  the  function  of  care  of  property, 
performing  a  proprietary  service.  The  notion  of  operation  excludes 
administration,  upkeep  and  capital  outlay. 

Operation  of  school  plant.  Payments  relating  to  the  daily  running  of 
the  physical  plant,  including  buildings,  grounds  and  equipment.  The 
operation  of  the  plant  includes  cleaning,  disinfecting,  heating  and  all 
work  which  is  repeated  each  day,  week,  month  or  season  except  re- 
pairing. Here  belongs  the  work  of  taking  down,  moving  and  setting 
up  of  desks,  playground  apparatus,  gymnasium  apparatus  when  such 
moving  is  a  regular  part  of  the  year's  work,  but  not  original  installa- 
tion. It  includes  the  mowing  of  grass,  shoveling  snow,  hauling  away 
ashes,  etc.  The  rental  of  telephones  is  an  expense  of  this  daily 
running  of  the  plant  as  is  also  the  salary  of  the  switchboard  operator. 
Operation  should  never  include  up-keep  or  capital  outlay. 

Outlay.     See  capital  outlay. 

Personal  services.  Salaries,  wages,  fees  and  other  compensation  to 
persons  usually  on  regular  pay  roll.  This  category  also  includes 
special  awards  and  bonuses. 

Proprietary  services.  The  provision,  care  and  disposal  of  property. 
Payments  for  proprietary  services  include  capital  outlay,  operation, 
maintenance  and  fixed  charges  as  already  defined. 

Refunds  are  obligations  on  part  of  the  board  of  education  by  reason  of 
which  payments  must  be  made  such  as  refunds  of  tuition  and  taxes 
erroneously  paid,  deposits  to  cover  breakage,  etc.  Refunds  belong  to 
a  group  of  expenditure  objects  known  as  "rights,  obligations  and 
payment  of  debt." 

Regulative  and  executive  services.  Regulative  service  is  the  work  of 
the  board  of  education  in  determining  upon  policies,  rules  and 
procedure;  executive  service  is  the  work  of  the  superintendent  as 
chief  officer  of  the  board  of  education  carrying  out  the  regulations 
of  the  board. 

Services  other  than  personal.  Transportation  of  persons,  transportation 
of  things,  subsistence  and  support  of  persons,  subsistence  and  care 
of  animals  and  storage  and  care  of  vehicles,  communication  service, 
telephone,  telegraph,  postage,  messengers,  etc.,  printing,  binding  and 
advertising,  furnishing  of  heat,  light  and  power,  repairs  to  equipment 
and  structures,  special  and  miscellaneous  services. 

Supervision.  One  of  the  two  subfunctions  of  instructional  service. 
Payments  for  supervision  include  all  which  are  incurred  in  the  work 
of  maintaining  and  improving  the  efficiency  of  teachers  and  their 
teaching. 

Supplies.  Any  material  or  article  the  use  of  which  results  in  the  physical 
consumption  of  the  thing  used.  This  excludes  the  notion  of  the 
continued  use,  for  year  after  year,  of  the  same  article  or  piece  of 
property  as  is  the  case  with  tools,  machines,  furniture  and  apparatus, 
which  are  equipment.  The  use  of  paper,  nails,  paint,  ink,  chalk,  coal, 
oil,  sweeping  mixture,  etc.,  actually  destroys  the  substances  or  uses 
them  up;  hence  they  are  classified  as  supplies. 

Tuition.  The  cost  of  services  for  instruction,  usually  paid  to  an  institu- 
tion or  a  school  in  another  district.  Tuition  never  includes  the  care 
or  subsistence  of  persons,  as  this  has  nothing  to  do  with  teaching 
or  its  cost. 

Upkeep.  One  of  the  six  characters  of  payments.  Upkeep  characterizes 
all  payments  made  in  the  restoration  of  any  piece  of  property  to  its 
original  condition  of  newness,  completeness  or  efficiency.  It  is 
synonymous  with  maintenance  and  repair  work.  The  notion  of 
upkeep  excludes  operation  and  capital  outlay. 


LIST  OF  ARTICLES  TO  BE  CONSIDERED  AS  EQUIPMENT 

The  following  list  of  articles  has  been  definitely  agreed  upon  as  constitut- 
ing, for  accounting  purposes,  the  equipment  of  the  school  system  in  distinc- 
tion from  the  supplies  used  in  the  system,  which  are  found  in  the  list  follow- 
ing that  of  equipment.  It  is  recognized  by  the  committees  and  consultants 
who  prepared  this  classification,  that  numerous  items  in  this  list  of  equipment 
are  customarily  charged  as  supplies  by  many  bookkeepers;  also  that  there 
are  many  articles  which  are  on  the  border  line  between  supplies  and  equip- 
ment, with  ample  ground  for  dispute  as  to  the  exact  category  in  which  they 
belong.  All  bookkeepers  and  clerks  using  this  entire  scheme  of  expenditure 
distribution,  are,  for  this  very  reason  urged  to  adhere  strictly  to  the  lists 
here  published  in  determining  whether  a  given  item  is  a  supply  or  a  piece 
of  equipment.  The  value  of  the  final  figures  resulting  from  the  totals  of  the 
nine  analysis  forms  prescribed  depends  in  no  small  measure  on  the  care 
with  which  these  directions  are  observed. 


adding  machine 

binding  equipment 

camera 

clothes  wringer 

addressing        ma- 

binoculars 

can  opener 

coal  hods 

chine 

bit,  horse 

candelabrum 

coal  screen 

adjustable     handle 

bit,  tool 

card  holders 

coal  scuttle 

with  tools 

bit  brace 

carpet 

coal  shovel 

anvil 

blackboard 

card  pockets 

coffee  grinder 

ash  can 

blackboard    c  o  m  - 

card  racks 

coffee  pot 

atlas 

passes 

carpenter's  gauge 

colander 

auger 

blankets,  animal 

carpenter's  horse 

collapsible  table 

auger  bit 

blankets,  bed  cover 

carpenter's  square 

cooking  equipment 

automobile 

block  cutters 

carpenter's      work 

cooking  stove 

automobile  horn 

blotter  holder 

bench 

cord  holder 

awls 

boiler 

carpet  beater 

corkscrew 

awning 

books 

carpet  stretcher 

cover      for     type- 

axe 

book  cases 

carpet  sweeper 

writer 

balances 

book  racks 

carts 

couch 

ballot  box 

book  supports 

carving  knives 

crockery 

band  saw 

bottle,  syphon 

cash  box 

cups 

banner 

bottle,  vacuum 

chafing  dish 

curtains,  stage 

barometer 

bowls 

chairs 

curtains,  window 

bathroom  fixings 

bread  board 

chair  pad 

dating  machine 

battery 

bric-a-brac 

chart 

desks 

bed 

bridle 

check  protector 

desk  basket 

bed  cover 

brief  case 

chisel 

desk  lamp 

bed  spread 

broiler 

chopper 

dictionary 

bed  springs 

bucket 

clocks 

dishes 

bed  tick 

buggy 

circuit  breaker 

door  opener 

bedding 

bus 

clamps 

door  screen 

bell 

busts  (art) 

clay       working 

document  case 

bellows 

cabinets 

equipment 

drafting        instru- 

bench 

calculating     equip- 

cleaver 

ments 

bicycle 

ment 

cloth      working 

drafting  machine 

billiard  table 

calendar  stand 

equipment 

drawing  boards 

billing  machine 

call  bell 

clothes  basket 

drawing  compasses 

binder 

calipers 

clothes  horse 

drawing  pens 

drills 

dry  measures 

dumb  bells 

duolicator 

electric  fan 

encyclopedia 

fastening  machine 

field  glasses 

filing  cabinets 

filing  cases 

fire  alarm  system 

fire  axe 

fire  grate 

fue  hook 

fire  hose 

fire  extinguisher 

fire  shovel 

fireless  cooker 

flag 

flag  pole 

flag  rope 

flatiron 

fluroscope 

foot  rest 

force  pump 

forceps 

forks 

funnel 

furniture 

form    (for    dress- 
making) 

furnace 

garbage  cans 

garden  equipment 

gas  light  fixtures 

glasses 

globes 

gongs 

graduated    glass 

cylinder 
grass  shears 
gymnasium    equip- 
ment 

hack  saw  frame 
handles 
hand  bag 
handy  truck 
harness 

heating  equipment 
hectograph 
hammer 
hatchet 
hinges 

hitching  post 
hitching  strap 
hoe 


horse 

horse  blanket 

horse  collar 

horse  clippers 

hose 

hour  glass 

hydrants. 

hydrometer 

hygrometer 

LJ  box 

ice  chisel 

ice  chopper 

ice  pick 

ice  tongs 

Indian  clubs 

ink  vents 

ironing  board 

iron  bucket 

iron  wedge 

interest  table 
jack  plane  cutters 

kettles 

keys 
kindergart  e  n 

equipment 
kitchen  utensils 
knives    V^ 
ladder 

lantern,  janitor's 
lantern,     stereopti- 

con 

lantern  slides 
laundry  equipment 
lawn  mower 
lawn  roller 
lawn  sprinkler 
leather  brief  case 
leather  portfolio 
lens 

letter  opener 
letter  press 
letter  scales 
level 

lighting  equipment 
locks 
machines 
magazine  cover 
mail  box 
mail  chute 
mallet 
maps 

mats,  gymnasium 
mattress 
measures 

mechanical     draw- 
ing instruments 


megaphone 
meter  stick 
microscope 
mimeograph 
models     (art 

shop) 
mop  stick 
mouse  trap 
musical 

ments 
nail  box 


shovels 
sign 

slide  ruler 
spades 

and  spading   forks 
spatula 
spindle  file 
sphere    (model) 

instru-  sP°.ons  . 

spring  balance 

sprinkling  cans 


steel 

tape 

step  ladder 
stereopticon 
stoves 
strainers 
stylus 
tables 
tabulating  machine 


trays 
triangles 
toilet  fixtures 
tools 


negative  rack,  pho-  **?* 

tographic  measuring 

negative  tank 
numbering 

chines 
pails 
palettes 
pans 

paper  cutter 
paper  cutter  board 
pastry   cutter  thermometer 

pencil  sharpener 
planes 

plane   cutters 
photographs 
pliers   \r 

playground    equip-  4 
ment  type  holders 

picture   frame          typewriters 
pitch   fork  towel  rack 

pointers  umbrella  stand 

printing      frame  urn>  flower 
(photographic)     vase 

vacuum  cleaner 

vehicle 

ventilating  fan 

ventilator 

vise 

volt  meter 

wagon 

wands 

wash  basin 

wash  board 

wash  boiler 

wash  bowl 

wash  tub 

waste  baskets 

water  meter 

water  cooler 

weaving  equipment 

window  frame 

wrenches 


punches 

rakes 

reel  for  hose 

refrigerators 

register,    cash 

relief  map 

reins 

repair  jacks 

retort,   laboratory 

rubbish  cans 

rulers   (accurate) 

satchel 

saw 

saw  frame 

scales 

scoop  shovel 

scrapers 

scissors 

screw   drivers 

scoops 


sectional  book  case  writing  plate 
serving  tray  yard  stick 

sewing   machine 


LIST  OF  ARTICLES  TO  BE  CONSIDERED  AS  SUPPLIES 


acids                          casting  pattern 

glue                            paper  towels 

adding      machine  catalogue  slips 

guide  cards              paste 

paper                      chalk  crayon 

gummed  figures      pasteboard  box 

adding      machine  charcoal 

gymnasium     sup-  pencils 

ribbon                    cheese  cloth 

plies                      pen  holders 

adhesive  cloth        check  books 

hair  brush                 pens 

adhesive  tape           chemicals 

hair  comb                 pen-points 

alcohol                      chloride  of  lime 

handles                     periodicals 

apron                        chocolate 

hanger                      pins 

art  glass                    city  guide 

hook,  clothes           plane  caps 

backing   for   neo-  city   directory 

hook,  coat                plugs 

style                      clips 

hooks  and  eyes       printed  notices 

badges                       cloth 

horse  brush              push  buttons 

bag,  burlap               clothes  brush 

incandescent  elec-  push  pins 

bag,  paper                clothes   line 

trie  lamp               rasps 

baking  powder        cleaning  corn- 

ink                             ribbon     for    office 

barrel                           pound 

ink  eradicator             machines 

baseball                     conduit 

ink  powder              rope 

beaverboard             cooking  salt 

ink  well                    rubber  bands 

benzine                      cord 

invoice  book            rubber  stamp 

bill  heads                 crank,  bell 

jap-a-lac                   rubber  keys 

binding  cord            cups 

kerosene                   sait  shaker 

blackboard  chalk    dry  cells 
blackboard  cloth     drygoods 

kindergarten  sup-  sanitary  towels 
plies                      saw  bia(Jes 

blanks                        dyes 

IclDClS                                                  or»**afir    otrAc* 

blotters                     elastic 
blue  print  paper      emery  cloth 
bolt                           envelopes 

-      ,                               screw  eyes 
screw  hooks 
eather,      .                sheet  music 
letter  heads              cni-incr* 

book  plates              eraser 

,        -                                  Surings 

lumber                        -11. 

brackets                    fasteners,  paper 

•  n                                         SllK 

manilla  rope             c^^nrre>0 

bristolboard             fasteners,  metal 

,   ,         r               sponges 
matches 

broom                        files  \^^ 

stamps 
meats 

brushes                     filler 

,.  .                       staples 
medicine                     *.~*.'^ 

buffs                   .^  first-aid  supplies 
bulbs,  electric  r      flower   pots 
bunting                     flowers 
butter                        folders 
button  hook              fountain  pen  ink 
calender  pad            frosted      window 
calico                             glass 

stationery 
mounts                      stencil 

mucilage                   tags 
muslin                       thimble  v 
nails                            tin   drinking  cups 
needles                      toilet  paper 
note  books               tracing  cloth 

candle                        fruit 

oil                               varnish 

cards                         fuel 

pads                           wax 

cardboard                 gas  mantle 

paint                          wire 

casks                          gasoline 

pamphlets                 writing  fluid 

casters                       glassware 

paper                         yarn 

AM  '  INITIAL  FINE  OF  25  CENTS 

Sftrsra         T°  "™ 


INCREASE 


TO  So 


PENAl-TY 


L 


N« 

DAY    AND    TO    $     OO    ON    T«        ™E  F°URTH 
OVERDUE.  THE    SEVENTH    DAY 


Oaylord  Bro^ 

Makers 

Syracuse,  H.  Y. 
MT.JAI.2I.  >eo* 


415812 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


